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4 min readBlockingBank of England banking taxonomy 4.1.1Updated 11 November 2026

Memorandum items for SDDTs (CA4 SDDT): every value in 75 rows in column "Amount" must be zero or more (SC04.00.01.01, SC09.01.01.01, Bank of England check boe_b0079_ss)

A blocking check on the memorandum items for SDDTs (CA4 SDDT) (SC04.00.01.01) and geographical breakdown of exposures by residence of the obligor (SA EXPOSURES) (CR GB 1) (SC09.01.01.01) templates, in the own funds for SDDTs (PRA116) return.

Line4 Check runs it on the own funds for SDDTs (PRA116) return, proven on test files, check by check: the same outcome on all three test files of that return.

Check your file for this ruleWhat to do if it fails

The rule in plain words

In Memorandum items for SDDTs (CA4 SDDT) (SC04.00.01.01): every value in 75 rows (listed below) in column "Amount" (column 0010) must be zero or more.

What to do if your return fails it

  1. 01Open the tables below and find the cells the rule reads.
  2. 02Look for a value below zero in these cells, such as an amount entered as a negative number.
  3. 03It runs only when your filing indicators mark SC04.00.01 as reported.
  4. 04This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Memorandum items for SDDTs (CA4 SDDT) (SC04.00.01.01)

Rows

  • R0010Total deferred tax assets
  • R0020Deferred tax assets that do not rely on future profitability
  • R0030Deferred tax assets that rely on future profitability and do not arise from temporary differences
  • R0040Deferred tax assets that rely on future profitability and arise from temporary differences
  • R0050Total deferred tax liabilities
  • R0060Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability
  • R0070Deferred tax liabilities deductible from deferred tax assets that rely on future profitability
  • R0080Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences
  • R0090Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences
  • R0093Tax overpayments and tax loss carry backs
  • R0096Deferred tax assets subject to a risk weight of 250%
  • R0097Deferred tax assets subject to a risk weight of 0%
  • R0170Total gross provisions eligible for inclusion in T2 capital
  • R0180Risk weighted exposure amounts for calculating the cap to the provision eligible as T2
  • R022625% CET1 threshold applicable to SDDTs
  • R0230Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions
  • R0240Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
  • R0250Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
  • R0270Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
  • R0280Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
  • R0291Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
  • R0292Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
  • R0300Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions
  • R0310Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
  • R0320Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
  • R0340Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
  • R0350Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
  • R0361Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
  • R0362Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
  • R0370Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions
  • R0380Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0390Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0410Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0420Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0431Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0432Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0440Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions
  • R0450Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment
  • R0460Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment
  • R0480Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment

And 35 more.

Column

  • C0010Amount

Geographical breakdown of exposures by residence of the obligor (SA EXPOSURES) (CR GB 1) (SC09.01.01.01)

Row

  • R0170Total exposures

Column

  • C0050General credit risk adjustments

Which returns it applies to

Line4 Check runs it on the own funds for SDDTs (PRA116) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to own funds for SDDTs (PRA116) returns, as a blocking check.

The Bank’s own words and formula

The plain words above spell out the Bank’s formula, with each cell named from its templates. In the Bank of England’s list of validations, word for word:

[boe_b0079_ss];[{t: SC04.00.01.01, r: 0010; 0020; 0030; 0040; 0050; 0060; 0070; 0080; 0090; 0093; 0096; 0097; 0170; 0180; 0226; 0230; 0240; 0250; 0270; 0280; 0291; 0292; 0300; 0310; 0320; 0340; 0350; 0361; 0362; 0370; 0380; 0390; 0410; 0420; 0431; 0432; 0440; 0450; 0460; 0480; 0490; 0501; 0502; 0504; 0510; 0520; 0530; 0550; 0560; 0571; 0572; 0580; 0590; 0600; 0620; 0630; 0641; 0642; 0650; 0661; 0671; 0680; 0690; 0700; 0710; 0720; 0730; 0811; 0820; 0830; 0840; 0850; 0901; 0905; 0906, c: 0010} >= 0]
Show the formulaShow

The Bank of England's formula. Cells are written as {t: table, r: row, c: column}.

{t: SC04.00.01.01, r: 0010; 0020; 0030; 0040; 0050; 0060; 0070; 0080; 0090; 0093; 0096; 0097; 0170; 0180; 0226; 0230; 0240; 0250; 0270; 0280; 0291; 0292; 0300; 0310; 0320; 0340; 0350; 0361; 0362; 0370; 0380; 0390; 0410; 0420; 0431; 0432; 0440; 0450; 0460; 0480; 0490; 0501; 0502; 0504; 0510; 0520; 0530; 0550; 0560; 0571; 0572; 0580; 0590; 0600; 0620; 0630; 0641; 0642; 0650; 0661; 0671; 0680; 0690; 0700; 0710; 0720; 0730; 0811; 0820; 0830; 0840; 0850; 0901; 0905; 0906, c: 0010} >= 0

Every PRA banking rule on SC04.00.01.01

Checks like this one, run at the point of submission, are the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.